我国外商直接投资与税收收入的相关关系研究

发布时间：2018-05-07 13:40

本文选题：外商直接投资 + 税收　；参考：《西南政法大学》2013年硕士论文

【摘要】：随着税收对外商直接投资影响力的逐渐加大，我国通过实行包括给予外资企业税收优惠在内的诸多税收政策以及运用税收收入作用于经济、科学、教育、医疗卫生各个方面，全面提升我国的投资环境来吸引外商直接投资流入，获得了可观的成效。于此同时，，外商直接投资所创造的经济产出与对产业结构的优化也极大地充实了我国税收收入。与以往学者对两者关系的研究集中在税收优惠对外商直接投资流入的激励作用上不同，本文重点研究外商直接投资与税收收入两者间的相互作用。在对文章的选题背景意义，现有研究状况，两者的发展及现状进行简要介绍后，本文运用柯布-道格拉斯（Cobb-Douglas）生产函数建立起税收收入与外商直接投资的四象限联动图来分析两者相互间的动态作用机理，并具体分析了两者的相互作用途径，然后分别构建时间序列模型和面板模型对这一理论进行实证检验与深入分析。时间序列模型以全国1983-2011年的数据为样本通过协整分析，误差修正模型，以及Granger因果关系检验得出外商直接投资与我国税收收入存在协整关系，在长期内存在稳定的动态均衡关系，且在短期内外商直接投资与财政税收收入互为Granger因果等结果，面板模型以我国30个省市2001-2010年的数据为样本建立东中西部三个面板，分析不同区域范围内税收收入与外商直接投资关系的差异性，进一步对两者的关系进行了研究，得出不同区域内外商直接投资与税收收入的循环促进程度不同，且各区域内税收收入对外商直接投资的促进作用均大于外商直接投资对税收收入的促进作用，东部地区外商直接投资对税收收入的作用强度最大，西部地区税收收入对外商直接投资的作用强度最大，中部地区的这种循环作用最弱等结果，最后结合现实进行原因的分析并提出相关的对策建议。
[Abstract]:With the increasing influence of taxation on foreign direct investment, China has applied many tax policies, including giving tax preference to foreign-funded enterprises, and using tax revenue to play an important role in economy, science, education, medical and health care. The overall improvement of the investment environment to attract foreign direct investment (FDI) has achieved considerable results. At the same time, the economic output created by foreign direct investment and the optimization of industrial structure have greatly enriched China's tax revenue. This paper focuses on the interaction between foreign direct investment and tax revenue, which is different from the previous researches on the relationship between tax preference and foreign direct investment (FDI). After a brief introduction of the background significance, the current research situation, the development and the present situation of the selected topic, In this paper, the four-quadrant linkage diagram of tax revenue and foreign direct investment (FDI) is established by using Cobb-Douglas production function to analyze the dynamic mechanism of the interaction between the two, and the ways of their interaction are analyzed in detail. Then we construct time series model and panel model to test and analyze the theory. The time series model is based on the data from 1983 to 2011. Through cointegration analysis, error correction model and Granger causality test, it is concluded that there is a cointegration relationship between foreign direct investment (FDI) and China's tax revenue. In the long run, there is a stable dynamic equilibrium relationship, and in the short term, the Granger causality between foreign direct investment and tax revenue is mutual. The panel model takes the data of 30 provinces and cities in China from 2001-2010 as a sample to establish three panels in the east, west and west. This paper analyzes the differences of the relationship between tax revenue and foreign direct investment in different regions, further studies the relationship between them, and concludes that the circular promotion degree of foreign direct investment and tax revenue in different regions is different. And the promotion effect of tax revenue to foreign direct investment is greater than that of foreign direct investment to tax revenue in each region, and the intensity of foreign direct investment to tax revenue in eastern region is the greatest. The effect of tax revenue on foreign direct investment in the western region is the largest and the circulation in the central region is the weakest. Finally, the causes are analyzed in combination with the reality and the relevant countermeasures and suggestions are put forward.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F832.6

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